New regulations on transfer of taxes and fees for shops 2023

If the transfer of the real estate license has not gone through the real estate agent, the contract terms and breach of contract terms must be clearly written. When signing the contract, the party with the name on the seller's real estate license must be present. If you get married, both husband and wife need to be present and sign. Let me sort out the relevant information for you, hoping to help you.

First, the new rules of property rights transfer

1, deed tax (to be paid by the buyer)

According to state regulations, the sale of houses, whether commercial houses or stock houses, must pay deed tax to the state. For residential buildings, the deed tax shall be paid at 1%-3% of the total house price, and the specific proportion shall be determined according to relevant national policies, purchase time, purchase unit price, purchase area, whether to purchase 1 time, etc. Non-residential houses are paid at 3% of the taxable reference price.

According to the Notice on Implementing Preferential Deed Tax Policies from 20 10, 10 and 1, if an individual purchases an ordinary house and the house belongs to a family (including the purchaser, spouse and minor children, the same below), the deed tax will be levied by half. If an individual purchases an ordinary house of 90 square meters or less, and the house belongs to a family with few houses, the deed tax shall be levied at a reduced rate of 1%.

Under normal circumstances, the purchase of houses below 90 square meters is levied at the tax rate of 1%, and 90- 144 square meters exceeds 3%; The second purchase is 3%, regardless of region.

2. Business tax (to be paid by the buyer)

This business tax consists of urban maintenance and construction tax, education surcharge, local education surcharge and business tax. Individuals who purchase ordinary houses for more than 5 years (including 5 years) for external sales shall be exempted from business tax.

3. Personal tax (paid by the buyer)

Approved collection method: personal income tax payable = tax payable × 1% (or, 3%). The approved collection rate standard of individual income tax on individual housing transfer in our city is: ordinary housing 1%, and non-ordinary housing or non-residential real estate is auction real estate 3%.

Personal income tax shall be exempted for individuals who transfer their houses for personal use for more than 5 years and have a small number of families.

4. Stamp duty (The stamp duty of buyers and sellers is a kind of tax charged on contracts or documents with contractual nature, property rights transfer documents, business account books, rights, licenses and other documents determined by the Ministry of Finance.

For property buyers, the tax rate of stamp duty is x times the taxable value, and the stamp duty is paid by taxpayers themselves.

Individuals selling or buying houses are temporarily exempt from stamp duty.

Only the buyer's stamp duty is charged for the second-level transfer registration.

5. Land value-added tax

The "approved collection method" for personal transfer of non-residential real estate shall be verified by registration, and others shall be verified by registration after taxpayers pay or go through the verification procedures at the local competent tax authorities.

Personal housing sales are temporarily exempted from land value-added tax.

Approved collection method: land value-added tax payable = tax payable × approved collection rate. The approved collection standard of land value-added tax in our city is 10% for shops, offices and hotels, and 5% for other non-residential buildings.

6. Registration fee

The charging standard is divided into housing and non-housing individual housing registration fees in 80 yuan; The housing registration fee for non-housing is for each 550 yuan. The housing registration fee standard includes the real estate license fee and the land use right certificate fee.

7, real estate transaction fees

The transaction fee for newly-built commercial housing is charged at 3 yuan per square meter and shall be borne by the transferor.

The transaction fee for affordable housing is halved and shall be borne by the buyer.

In other cases, the transaction fee of real estate is charged at 6 yuan/m2, and both parties shall bear 50% of it.

8.commission

Sales price *3%, both parties pay half.

9. Decal: 5 yuan/set.

If you need a mortgage when buying a house, you will also incur the following expenses:

10, assessment fee

If the appraisal price is lower than 6,543.8+0,000, the above appraisal result and mortgage registration fee will be charged.

Individual housing registration fee per set of 80 yuan; The housing registration fee for non-housing is for each 550 yuan.

12, entrusted notarization fee

If the house needs notarization, then a certain percentage of notarization fee will be paid. The standard of notarization fee is generally 300 yuan/two notarial certificates, and 20 yuan will be charged for each additional certificate.

If the building needs to be redeemed, the following expenses will be incurred:

13, foreclosure guarantee fee

Cost calculation-Owner's arrears × 1%. The term is 3 months, and the low charge is 2000 yuan. 300 yuan, the establishment fee for Longgang District, Baoan District, Guangming New District, Longhua New District, Pingshan New District and Dapeng New District.

14, default interest for foreclosure

Different banks charge in different ways, generally according to the amount owed.

15, redemption of short-term loan interest

General 1 month short-term loan interest ≈ amount owed × 1.

If the buyer and seller are involved in foreign affairs, the following expenses will be incurred:

16, notarization fee for sales contract

Standards for collection and collection by notary organs from foreign parties:

Transfer price × transfer price

Transfer price × ten thousand

Transfer price × ten thousand

Two, the transfer mode is divided into three types.

1. Transfer by inheritance

200 yuan notary fee and 280 yuan registration fee, totaling 480 yuan.

2. Gift transfer

1050 yuan notary fee (three thousandths of the transaction amount), 280 yuan registration fee,

Deed tax 10500 yuan, total 1 1830.

3. Transfer ownership through sale

If the house is bought for more than 5 years before it is sold, there is no business tax, and the deed tax 1% (first purchase) is 3,500 yuan, personal income tax (35-25) * 20% = 20,000 yuan, transaction fee 420 yuan and registration fee 80 yuan, totaling 24,000 yuan.

Expenses payable by the seller:

1. Transaction costs: Since March this year 1, the transaction costs have been changed from the original set to the calculation per square meter, that is, the seller will bear 50% of the costs per square meter of 5 yuan.

2. Contract stamp duty: 50% of the actual transaction amount of the house shall be borne by the seller.

3. Deed tax: calculated according to the actual transaction amount of the house, it can be agreed by the buyer and the seller to be borne by one party. In the actual operation process, it is generally borne by the buyer, but the possibility of the seller is not excluded.

4. Agency fee: charged according to the actual transaction amount of the house, and the seller generally pays transfer fees: 50 yuan for each set.

Third, the calculation of transfer fee.

Expenses payable by the buyer:

1. Transaction costs: Since March this year 1, the transaction costs have been changed from the original set to be calculated on a per square meter basis, that is, the buyer will bear 50% of the costs per square meter in 5 yuan.

2. Contract stamp duty: 50% of the actual transaction amount of the house shall be borne by the buyer.

3. Deed tax: according to the actual transaction amount of the house, it can be agreed by the buyer and the seller to be borne by one party, and generally borne by the buyer in the actual operation process.

4. Stamp duty on warrants: 5 yuan per copy.

5. Registration fee: RMB 100 for each house belonging to individual property rights; Houses belonging to other property rights, each charge 200 yuan.

6. Agency fee: generally, the buyer pays 1% according to the actual transaction amount of the house.

7. Transfer fee: each set of 50 yuan.

8. Maintenance fund: calculated according to the actual situation of the purchased house.

9. Other related expenses: If housing appraisal and consultation are involved, assessment fees and consultation fees will be charged, and the charging standard will be determined according to the specific situation.

The above is the relevant listing information compiled for everyone. To sum up, we can know that the materials needed for real estate transfer include the original ID card and a copy of the ID card. If you are married, you need the original and photocopy of the marriage certificate and the original real estate license.

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